CVD based on retail sale price in case of prepared glues and other prepared adhesives justified

Anabond Limited Vs Commissioner of Customs (Import) (CESTAT Chennai) CESTAT Chennai held that collection of CVD on basis of retail sale price in terms of Notification No. 49/2008-C.E.(N.T.) dated 24.12.2008 issued under Section 4A of the Central Excise Act, 1944 in case of prepared glues and other prepared adhesives justified. Facts- The appellant had imported various items such as Rust Penetrant, Chain Lubricant, Mega Check Cleaner, Adhesive, Mega Check Penetrant, Paint Remover, out of which the first four items were assessed to CVD on the basis of retail sale price and the balance two items ...